For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Joseph Henry, 1797-1878. The first Smithsonian Secretary, Joseph Henry, served from 1846 to 1878. A professor at the College of New Jersey, he was a physicist who conducted pioneering research in electromagnetism and helped set the Smithsonian on its course.